Amazon is on board with collecting sales tax so long as states agree to …

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Amazon.com, the most vociferous opponent of collecting sales tax on purchases shipped outside its home state of Washington, has had a change of heart in the wake of today's new Senate tax bill, the Marketplace Fairness Act.

"Amazon strongly supports enactment of the Enzi-Durbin-Alexander bill and will work with Congress, retailers, and the states to get this bi-partisan legislation passed," said Paul Misener, Amazon vice president, global public policy, in a press release. "It's a win-win resolution—and as analysts have noted, Amazon offers customers the best prices with or without sales tax."

The states get the taxes, of course—but what does Amazon get? Only a few months ago, Amazon was slamming states like California that attempted to have the Internet retailer collect and pay sales tax on purchases shipped into the state (under the theory that Amazon "affiliates" constituted a "physical nexus" in California and thus made Amazon liable for collection duties).

"We oppose this bill because it is unconstitutional and counterproductive. It is supported by big-box retailers, most of which are based outside California, that seek to harm the affiliate advertising programs of their competitors," Amazon wrote in a letter this summer. "Similar legislation in other states has led to job and income losses, and little, if any, new tax revenue. We deeply regret that we must take this action."

The company then dumped its Golden State affiliates, as it has in other states that passed similar laws.

But Amazon boss Jeff Bezos has in the past opened the door for sales tax collection—so long as the scheme applied broadly and on a simplified basis. The new legislation would apply nationally, allowing states to apply their sales tax regime to all retailers but only on the condition that they dramatically streamline the taxing process.

Sales tax could only be required by states "pursuant to the provisions of the Streamlined Sales and Use Tax Agreement" or a similar alternative. SSUTA is a group set up in 1999 by state governors and legislatures that has attempted to simplify sales tax schemes across the country and to create simplified means of reporting and paying the taxes. It has had real success; 24 states have currently adopted the Agreement.